TMI Blog2014 (8) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... tition No.6901 of 2013, Writ Petition No.6905 of 2013, Writ Petition No. 6906 of 2013 - - - Dated:- 22-7-2014 - M. S. Sanklecha And G. S. Kulkarni,JJ. For the Petitioner : Mr. Mihir Naniwadekar For the Respondent : Mr. Tejveer Singh ORDER P. C. These petitions challenges one notice dated 20 March 2013 and three notices dated 25 April 2013 issued under Section 148 of the Income Tax Act 1961( the Act ) seeking to reopen assessments for A.Y. 2006-07, 2007-08, 2008-09 and 2009-10 respectively. 2. The grounds communicated to the petitioner in support of the impugned notices for all the four assessment years are identical and read as under:- During the scrutiny assessment proceedings for the A.Y. 2010-11 in the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are identical in nature to all the four impugned notices. The Assessing Officer disposed of the petitioner's objections by four identical worded orders dated 25 June 2013, in particular, holding as under: (extracted portion) You have enclosed a copy of the completion certificate with respect to the housing project at Karjat under the sign and seal of the Sarpanch of Karjat Gram Panchyat. It may please be noted that the Gramsevak/Gram Vikas Adhikari is the Executive Officer of the Gram Panchayat and not the Sarpanch. Hence, the panchanama signed by the Gram Vikas Adhikari prevails over the certificate issued by the Sarpanch. Further it has been factually established form the Panchanama and Photographs taken during the phys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch 2010 and therefore, they are unable to qualify for deduction under Section 80IB (10) of the Act. This determination is a factual and best determined by the authorities under the Act. Moreover, the other issue of certificate is of the local authority and conclusion is a matter of interpretation of Section 80IB of the Act. This is particularly so as Section 80IB (10) of the Act does not in terms state that the Certificate of the Gram Vikas Adhikari i.e. local authority is conclusive in nature. In view of the above, these issues can well be determined during the reassessment proceedings before the assessing authority. In the above view, we see no reason to entertain the present petitions. 5. However, we wish to make it clear that ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
